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dc.contributor.authorGarcía Martínez, Fernando
dc.contributor.authorMartínez Resano, José Ramón
dc.date.accessioned2023-09-26T12:58:16Z
dc.date.available2023-09-26T12:58:16Z
dc.date.issued2023-05-30
dc.identifier.issnISSN: 2605-0897 (electronic edition)
dc.identifier.urihttps://repositorio.bde.es/handle/123456789/33796
dc.descriptionArtículo de revista
dc.description.abstractThe disruptive effects of the digitalisation of assets call for legislative and regulatory adaptation and for a review of the reporting framework applicable to this general category of assets. But the dissemination of relevant information for decision-making in relation to digital assets, such as crypto-assets, faces challenges. The peculiar nature of these instruments has not only delayed a complete and consistent regulatory classification for them, but also a consensus on reporting needs and appropriate reporting types. This paper examines both the challenges posed by this issue based on the joint review of crypto-asset technology and use cases, and the existing general reporting standards. The paper also describes the status of some initiatives that aim to adapt existing reporting frameworks to crypto-assets and also addresses the dilemma between information quality and precision that arises for many crypto-assets as a result of their volatility.
dc.format.extent26 p.
dc.language.isoen
dc.publisherBanco de España
dc.relation.ispartofFinancial Stability Review / Banco de España, 44 (Spring 2023), p. 67-92
dc.relation.hasversionVersión en español 123456789/30052
dc.rightsReconocimiento-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)
dc.rightsIn Copyright - Non Commercial Use Permitted
dc.rights.urihttps://creativecommons.org/licenses/by-nc-sa/4.0/deed.es_ES
dc.rights.urihttp://rightsstatements.org/vocab/InC-NC/1.0/
dc.subjectCrypto-assets
dc.subjectAccounting
dc.subjectRegulation
dc.subjectBasel
dc.titleDigital assets and reporting: is there anything new under the sun?
dc.typeArtículo
dc.identifier.bdebib000474429
dc.identifier.bdepubFIER-2023-44-3
dc.publisher.placeMadrid
dc.subject.bdeNormativa contable
dc.subject.bdeValoración de activos
dc.subject.bdeRegulación y supervisión de instituciones financieras
dc.publisher.bdeMadrid : Banco de España, 2023-05-30
dc.identifier.doihttps://doi.org/10.53479/33796
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